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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
37/2013/TT-BTC
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Hanoi, April
04, 2013
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CIRCULAR
PROVIDING
FOR THE COLLECTION LEVEL, THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND
USE OF CHARGES, FEES IN THE BREEDING
Pursuant to the Ordinance on
Charges and Fees No. 38/2001/PL-UBTVQH10, of August 28, 2001;
Pursuant to the Ordinance on
Livestock breed No. 16/2004/PL-UBTVQH10, of March 24, 2004;
Pursuant to the Government’s
Decree No. 08/2010/ND-CP, of February 05, 2010, on livestock feeds;
Pursuant to the Government’s
Decree No. 132/2008/ND-CP, of December 31, 2008, detailing a number of articles
of Law on product and goods quality;
Pursuant to the Government’s
Decree No. 57/2002/ND-CP, of June 03, 2002 and Decree No. 24/2006/ND-CP, of
March 06, 2006, detailing the implementation of the Ordinance on Charges and
Fees;
At the proposal of Director of
the Tax Policy Department;
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Article 1. Subjects of
remittance and agencies collecting charges, fees
1. When Vietnamese and foreign
organizations or individuals have the requesting application to state
management agencies or organizations, individuals which are assigned
realization of license in the breeding by competent state
agencies, they must pay fees; when their quality of export, import livestock
feeds are checked, assessed, they must pay charges in accordance with guidance
in this Circular.
2. The state management agencies
of breeding and organizations, individuals which are assigned realization of
license in the breeding by competent state agencies, have task to hold
collection, remittance, management and use of charges and fees in the breeding
in accordance with guidance in this Circular.
Article 2. The collection
levels of charges and fees
1. The collection levels in the
breeding are specified in the table of collection levels
promulgated together with this Circular.
2. For other activities in the
breeding related to conformity assessment, they are not required for charge
collection but they will be collected according to service price mechanism is
performed as prescribed in the Government’s Decree No. 132/2008/ND-CP, of
December 31, 2008, detailing a number of articles of Law on product and goods
quality;
3. Charges and Fees in the
breeding are collected by Vietnam dong (VND).
Article 3. Organization of
collection, remittance, management and use
1. Agencies collecting fees in the
breeding shall remit 100% (one hundred percentage) of total receivable fees
into the State budget according to current state budget index. Expenses related
to grant of permit in the breeding shall be allocated by the State budget under
the annual approved estimation.
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2. Agencies collecting charges in
the breeding are entitled to keep 85% (eighty five percentage) on the collected
amounts to cover expenses for charges collection under contents of expense
specified in the Government’s Decree No. 24/2006/ND-CP, of March 06, 2006,
amending and supplementing a number of articles of the Government’s Decree No.
57/2002/ND-CP, of June 03, 2002 detailing the implementation of the Ordinance
on charges and fees. Agencies collecting fees must remit the remaining amounts
of 15% (fifteen percentage) into the State budget according to current state
budget index.
3. Agencies collecting charges,
fees in the breeding shall register, declare for remittance of charges, fees
into the State budget as prescribed in the Circular No. 63/2002/TT-BTC, of July
24, 2002 and the Circular No. 45/2006/TT-BTC, of May 05, 2006 amending and
supplementing the Circular No. 63/2002/TT-BTC, of July 24, 2002 of the Ministry
of Finance guiding implementation of law on charges and fees.
4. For Agencies collecting charges
in the breeding not invested by State or invested by State but have been
transferred to organizations, individuals performing according to the principle
of accounting, financial self-control, they are revenues not belong to the
State budget. The collected charges are revenues of organizations, individuals
collecting charges; these organizations, individuals have obligation to pay tax
in accordance with current regulation of state based on the result of charges
collection.
Article 4. Implementation
organization
1. This Circular takes effect on
June 01, 2013.
2. Other contents relating to
collection, remittance, management, use, publicity of regime of collection of
charges, fees not provided in this Circular shall comply with guides in the Circular
No. 63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance guiding the
implementation of the law provisions on charges and fees, the Circular No.
45/2006/TT-BTC, of May 25, 2006, amending and supplementing the Circular No.
63/2002/TT-BTC, of July 24, 2002, the Circular No. 28/2011/TT-BTC, of February
28, 2011, of the Ministry of Finance, guiding implementation of a number of
articles of the Law on Tax Administration and the Government’s Decree No.
85/2007/ND-CP, of May 25, 2007 and the Government’s Decree No. 106/2010/ND-CP,
of October 28, 2010 detailing the implementation of a number of articles of Law
on tax administration, the Circular No. 153/2012/TT-BTC, of September 17, 2012
of the Ministry of Finance, guiding the printing, issuance, management and use
of documents for the collection of charges and fees belonging to the state
budget.
3. Organizations, individuals
subject to charges, fees and concerned agencies shall implement this Circular. In
the course of implementation, any arising problems should be reported timely to
the Ministry of Finance for consideration and guidance.
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THE
TABLE OF CHARGES, FEE COLLECTION LEVELS IN THE
BREEDING
Annex 1: Fees
No.
Name
of Fee
Calculation
unit
Collection
level (VND)
1
Grant of permit for export and
import of sperm and germ of livestock breed
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120,000
2
Grant of permit for export and
import of the environment to process and preserve sperm and germ of livestock
breed
Once/
01 breed
120,000
3
Grant of permit for export and
import of livestock breed
Once/
01 breed
120,000
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Grant of permit for
international exchange of valuable and rare livestock gen sources
Once/
01 breed
120,000
5
Grant of permit for register of
livestock feeds produced domestic in the list of livestock feeds allowed to
circulate in Vietnam
Once
/ 01 code register / 01 product
120,000
6
Grant of permit for re-register
of livestock feeds in the list of livestock feeds allowed to circulate in
Vietnam
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120,000
7
Grant of permit for change of
livestock feeds information which have presented in the list of livestock
feeds allowed to circulate in Vietnam
Once/
01 product
120,000
8
Grant of permit for recognition
of export and import livestock feed quality
Once/
01 product
40,000
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Grant of permit for export,
import of livestock feeds to introduce in fairs, exhibitions
Once/
01 product
40,000
10
Grant of permit for import of
livestock feeds to produce or process for re-export
Once/
01 product
40,000
11
Grant of permit for register for
inspection and confirmation on livestock feeds quality
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120,000
12
Grant of permit for register for
assey, testing and verification of livestock feeds
Once/
01 product
120,000
13
Grant of permit for assessment
and recognition of new livestock feeds
Once/
01 product
120,000
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Grant of permit for export and
import of preparations serving for breeding
Once/
01 product
120,000
15
Grant of paper designating
laboratory of livestock feeds, preservatives used in livestock feeds
Once
180,000
16
Grant of certificate training of
taking sample of livestock feeds
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80,000
Annex 2: Charges
No.
Name
of charges
Calculation
unit
Collection
level
Charges for inspection and
assessment on quality of consignment of export and import livestock feeds
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Collecting by 0.095% of value of
consignment (but not less than 285,000 dong, and not more than 9,500,000
dong)